To change your address with the IRS, file Form 8822 (individuals) or Form 8822-B (businesses), enter the new address on your next tax return, send a signed written statement, call the IRS, or visit a Taxpayer Assistance Center. Updating a change of address with the IRS matters because the agency mails every notice, including time-sensitive legal ones, to the address on your most recently processed return.
Why Updating Your Address Promptly Matters
The IRS treats the address on your most recently filed and processed federal return as your “last known address” unless you’ve given clear notice of a different one.1GovInfo. 26 CFR 301.6212-2 Definition of Last Known Address Federal law lets the IRS meet its notification duty by mailing documents to that address, even if you never receive them.2Office of the Law Revision Counsel. 26 USC 6212 – Notice of Deficiency
The sharpest consequence involves a notice of deficiency, sometimes called a 90-day letter. If the IRS says you owe more tax, it mails this notice to your last known address, and you have 90 days (150 if you’re outside the United States) to petition the U.S. Tax Court.3Internal Revenue Service. Understanding Your CP3219N Notice Miss the window because the letter went to an old address, and the IRS can assess the full amount without you ever seeing a courtroom. A notice mailed to the correct last known address is legally valid even if it comes back undeliverable.4Internal Revenue Service. IRM 8.17.4 Notices of Deficiency
An outdated address can also cost you your refund. Even if you asked for direct deposit, the IRS may switch to a paper check if your return is being corrected or reviewed, and that check goes to the address on file.5Taxpayer Advocate Service. Report Address Changes to Ensure You Receive IRS Correspondence and Your Refund
The Five Ways to Notify the IRS
The IRS accepts several methods, and you can pick whichever fits your situation.6Internal Revenue Service. Address Changes Form 8822 (or 8822-B) is the most reliable paper method. Filing your next return with the new address updates records automatically once it’s processed. A signed written statement works if you don’t have the form handy. You can also call the IRS or visit a Taxpayer Assistance Center. Filing a change of address with the U.S. Postal Service may update IRS records through data-matching, but it isn’t guaranteed.
Filing Form 8822 as an Individual
Form 8822, Change of Address, is the dedicated form for individuals updating a home mailing address. You can download it from IRS.gov or request a copy by calling 1-800-829-3676.7Internal Revenue Service. Tax Forms and Publications
What You’ll Need
- Your full legal name as it appeared on your most recent return
- Your Social Security number or ITIN
- Your old address exactly as it appeared on your last return, including any apartment or suite number
- Your new address, with city, state, and ZIP code
- Your spouse’s name and SSN if your last return was joint
Completing the Form
In Part I, check the box that says whether the change applies to individual income tax returns (Forms 1040, 1040-SR, 1040-NR), gift and estate tax returns, or both.8Internal Revenue Service. Form 8822, Change of Address Enter your old address on line 6a and the new one on line 7. If you filed jointly and are now setting up a separate residence, check the box on line 1, which lets you update your address alone.
If your last return was joint and you still live together, both spouses must sign. A representative signing on your behalf must attach a copy of the power of attorney, usually Form 2848. The IRS won’t process an address change from an unauthorized third party.
For a foreign address, enter it on line 7 and fill in the country name, province or county, and postal code. Write out the country name in full and follow that country’s own postal format.
Filing Form 8822-B for a Business
Businesses with an EIN use Form 8822-B to report a change in mailing address, business location, or the identity of the responsible party.9Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business It applies to employment, excise, income, and other business returns, including Forms 720, 940, 941, 990, 1041, 1065, and 1120.10Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business
If the responsible party changes, the entity must file Form 8822-B within 60 days, whether or not the business address has changed. The new responsible party’s name and SSN, ITIN, or EIN go on lines 8 and 9. This applies to any entity with an EIN, even one not actively conducting a trade or business.
Where to Mail Form 8822
The mailing address depends on the state where your old address was located.8Internal Revenue Service. Form 8822, Change of Address
- Kansas City, MO 64999-0023: old addresses in Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, or Wisconsin.
- Austin, TX 73301-0023: old addresses in Florida, Louisiana, Mississippi, or Texas, plus foreign addresses, APO/FPO addresses, and Form 2555 filers.
- Ogden, UT 84201-0023: old addresses in Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, or Wyoming.
If your change involves gift, estate, or generation-skipping transfer tax returns (box 2), mail the form to Kansas City regardless of your state. Certified mail with a return receipt gives you proof of delivery if a dispute comes up later. Form 8822-B has its own mailing addresses in its instructions; check those separately.
Updating Your Address Without Form 8822
On Your Next Tax Return
If you’re close to filing season, just put your current address on Form 1040 or 1040-SR. Once the return is processed, your address of record updates automatically.6Internal Revenue Service. Address Changes The catch is timing: it only takes effect after processing. If you need the change sooner, to catch a refund check or answer active correspondence, file Form 8822 too.
If you send estimated payments on Form 1040-ES vouchers, print your current address on every voucher going forward. Still file Form 8822 separately to update your full IRS record.11Internal Revenue Service. Form 1040-ES, Estimated Tax for Individuals
By Signed Written Statement
You can write and sign a letter with your full name, SSN (or ITIN/EIN), old address, and new address, and mail it to the service center where you filed your last return.6Internal Revenue Service. Address Changes If your last return was joint and you still live together, both spouses should sign. If you now live apart, each spouse should send a separate notice.
By Phone or in Person
You can call the IRS or walk into a Taxpayer Assistance Center. Have your full name, both addresses, and SSN or ITIN ready; the IRS will verify your identity and may ask further questions.12Internal Revenue Service. Address Changes – Methods to Change Your Address This route leaves you with no paper trail, so consider following up in writing.
Through a USPS Change of Address
When you file a change of address with the U.S. Postal Service, the IRS may pick up the new one through the USPS National Change of Address database. Under federal regulation, once the IRS matches your name and address in its records to the USPS database, the USPS address becomes your last known address for IRS purposes.1GovInfo. 26 CFR 301.6212-2 Definition of Last Known Address The IRS warns that not every post office forwards government checks, so notify the IRS directly rather than relying on USPS alone.6Internal Revenue Service. Address Changes The USPS database also keeps change-of-address data for only 36 months.
How Long It Takes and How to Confirm
Address changes generally take four to six weeks to fully process after the IRS receives your request.6Internal Revenue Service. Address Changes The IRS does not send a confirmation letter for most changes. The exception is employment tax accounts: when you update one of those, the IRS sends confirmation Notices 148A and 148B to both the old and new addresses.12Internal Revenue Service. Address Changes – Methods to Change Your Address
To check that the update took, sign in to your IRS Online Account at IRS.gov; your profile shows the current address on file.13Internal Revenue Service. Online Account for Individuals – Frequently Asked Questions You can also confirm by watching where future IRS mail arrives.
If a Refund Already Went to the Old Address
If a paper refund check went to your old address and never reached you, start a refund trace.14Internal Revenue Service. Refund Inquiries
- Use the Where’s My Refund tool on IRS.gov.
- Call the automated line at 800-829-1954.
- Speak with an IRS representative at 800-829-1040.
If you filed a joint return, you can’t start a trace through the automated systems. Call a representative or complete Form 3911, Taxpayer Statement Regarding Refund. If the original check was never cashed, the IRS cancels it and reissues your refund. If someone else cashed it, the Bureau of the Fiscal Service investigates and sends you a claim package, and that review can take up to six weeks.
The best defense is updating your address before filing season and choosing direct deposit when you can. Even then, the IRS sometimes converts direct deposit refunds to paper checks when a return is under review, so a current address on file protects you either way.